Grave offence

Article Abstract:

Issues concerning the enactment of the UK Finance Bill, and its provision that fraudulent evasion of income tax may be tried in the lower magistrates' courts, are discussed. The implications and potential costs of the Bill are examined.

Laws, regulations and rules, Practice, Income tax, Tax evasion, Lay judges

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All in the family

Article Abstract:

Share schemes suitable for small businesses to use to reward their employees are discussed. The advantages of the new employee share ownership plan are discussed including the option of the shares being sold when employment ends.

Compensation and benefits, Investments, Workers

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Shares all round

Article Abstract:

The lack of popularity of employee share schemes with small UK companies is discussed, with focus on the rules of the new employee share ownership plan designed to increase the ownership of shares by workers.

United Kingdom, Finance, Stocks

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